Co-operative Tax Compliance Building Better Tax Control Frameworks

Co-operative Tax Compliance Building Better Tax Control Frameworks

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, su...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : OECD Publishing [2016]
Edición:First edition
Materias:
Tax administration and procedure.
Taxpayer compliance.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705875206719
Tabla de Contenidos:
  • Intro
  • Table of contents
  • Abbreviations and acronyms
  • Executive summary
  • Chapter 1. Introduction
  • Background
  • Chapter 2. The essential features of a Tax Control Framework
  • Notes
  • Chapter 3. Assessing and testing Tax Control Frameworks
  • Notes
  • Chapter 4. Conclusions and recommendations
  • Conclusions
  • Recommendations
  • Bibliography
  • Annex A. BIAC Statement of Tax Principles for International Business
  • Annex B. Select OECD FTA publications of relevance.

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